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viz. on the Dr. side of one account, and cause it contains, in debtor and creditor, ail 
again on the Cr. side of some other account; the cash that comes in, and goes out of a 
so that the figures mutually refer from the merchant’s stock. The receipts on the 
one to the other, and are of use in examining debtor’s side ; the persons of whom it was 
the ledger. Besides these columns, there received, on what, and on whose account, 
must be kept in all accounts, where number, and in what specie: and the payments on 
measure, weight, or distinction of coins is the creditor’s side ; mentioning also the 
considered, inner columns, to insert the specie, the reasons of the payments, to 
quantity; and for the ready finding any ac- whom, and for what account they are 
count in the ledger, it has an alphabet, or made. 
index, wherein are written the titles of all Book of debts, or payments, is a book in 
accounts, with the number of the folio where which is written down the day on w'hich 
they stand. all sums become due, either to be received 
How the ledger is filled up from the jour- or paid, by bills of exchange, notes of hand, 
nal. 1 . Turn to the index, and see whether merchandises bought or sold, or otherwise, 
the Dr. of the journal-post, to be transport- By comparing receipts and payments, one 
ed, be written there ; if not, insert it under may, in time, provide the necessary funds 
its proper letter, with the number of the for payments, by getting the bills, notes, &c. 
folio to which it is to be carried. 2. Having due to be paid, or by taking other precau- 
distinguished the Dr. and the Cr. sides, as tions. 
already directed, recording the dates, com- Book of numeros, or wares. This book 
plete the entry in one line, by giving a short is kept in order to know easily all the mer- 
hint of the nature and terms of the trans- chandises that are lodged in the warehouse, 
action, carrying the sum to the money co- those that are taken out of it, and those 
lumns, and inserting the quantity, if it be that remain therein. 
an account of goods, &c. in the inner co- Book of invoices. This book is kept to 
lumns, and the referring figure in the folio preserve the journal from erasures, which 
column. 3. Turn next to the Cr. of the are unavoidable in drawing up the accounts 
joui nal-post, and proceed in the same man- of invoices of the several merchandises re- 
nei with it, both in the index and ledger; ceived, sent out, or sold; wherein one is 
with this difference only, that the entry is to obliged to enter very minute particulars, 
be made on the Cr. side, and the word By It is also designed to render those invoices 
prefixed to it. 4. The post being thus en- easier to find than they can be in the waste- 
tered in the ledger, return to the journal, book, or journal. 
and on the margin mark the folios of the Book of accounts current. This book 
accounts, with tne folio of the Dr. above, serves to draw up the accounts which are 
and the folio of the Cr. below, and a small to be sent to correspondents, in order to 
line between them tnus §. These marginal settle them in concert, before they are ba- 
numbers of the journal are a kind of index lanced in the ledger; it is properly a dupli- 
to the ledger, and are of use in examining cate of the accounts current, which is kept 
tne books, and on other occasions. 5. In to have recourse to occasionally. 
opening die accounts in the ledger, follow The other mercantile books, as the book 
the order of the journal ; that is, beginning of commissions, orders, or advices ; the book 
with the first journal-post, allow the first of acceptances of bills of exchange; the 
space in the ledger for the Dr. of it, the next book of remittances - the hnnt nf . 
erect another account in it. 
Though these rules are formed for simple 
posts, where there is but one Dr. and one 
Cr. yet they may be easily applied to com- 
plex ones. 
Boon-binding, the art of gathering and 
sewing together the sheets of a book, and 
covering it with a back, &c. It is performed 
thus : the leaves are first folded with a fold- 
ing-stick, and laid over each other in the 
